Ekonomis: Journal of Economics and Business
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Content Analysis Method: Analisis Prinsip Isi dan Prinsip Kualitas Laporan Keberlanjutan
No full textThe sustainability report is one of the company's accountability and transparency tools, in relation to the achievement of the Sustainable Development Goals. Sustainability reports are important to stakeholders in relation to the company's Social and Environmental Responsibility. The increase in sustainability reporting as a result of the company's obligation to comply with the rules of the Government of Indonesia needs to be reviewed for compliance with the applicable and widely used reporting standards. GRI Standards as a widely used standard have extensive and interrelated preparation guidelines, with its reporting principles, namely the content principle and the quality principle as the basis for the preparation that must be applied. This study aims to determine and compare the compliance of sustainability reporting with the reporting principles of the GRI Standards. The object of the research is the companies listed in the SRI-KEHATI index on the Indonesia Stock Exchange in 2018-2021. The data collection technique in this research is the observation technique and the sample selection technique is the purposive sampling technique. The content analysis method is used as the research analysis technique. The results of this study indicate that in accordance with the indicators of reporting principles, the highest score obtained for the quantitative approach of content principle is the sustainability context principle, the highest score for the qualitative approach of content principle is the completeness principle, and the highest score for the qualitative and quantitative approaches of quality principle is the balance principle
Pengaruh Struktur Aset, Resiko Bisnis, Pajak dan Likuiditas terhadap Keputusan Pendanaan pada Perusahaan Kawi
No full textIn running a company, funding is needed for all company activities. Funding decisions have a very important role in the survival of a company. There are two sources of funding in the company, namely internal and external sources. Internal sources are retained earnings and external sources are debt and issued shares. Company’s manager must consider which sources would have the best result on the company. The analytical technique used in this research is a comparative descriptive analysis technique. Primary datas were collected through interviews and observations while secondary data were obtained from literatures related to the research topic. Asset structure, business risk, tax, liquidity and funding decisions are used as research objects. The results shows that asset structure, risk and liquidity had no effect on funding decisions at Kawi company. Taxes had an effect on funding decisions at Kawi company. Asset structure, business risk, tax and liquidity together have no effect on funding decisions at Kawi company
Strategi Pengembangan Batik Kujur Berbasis Ekonomi Kreatif di Tanjung Enim Kab. Muara Enim Sumatera Selatan
No full textThis study aims to explore kujur batik craftsmen as one of the potential strengths of local economic development in Tanjung Enim Village, Muara Enim Regency, South Sumatra, analyze the obstacles faced by kujur batik craftsmen in developing the batik art craft industry and analyze the contribution of kujur batik production in strengthening the economy. local in Tanjung Enim Village. This research is a descriptive research with a qualitative approach. Data were collected by means of field observations, interviews, and documentation methods. To obtain the validity of the data, the source triangulation technique was used. Data were analyzed using interactive analysis techniques and supply-demand analysis. This research is expected to provide benefits to all parties involved, in order to support the development of batik kujur based on a creative economy to support economic improvement in the Tanjung Enim community. The strategy for developing kujur batik is based on creative economy by exploring the potential for creation, innovation, housewives and teenagers by creating batik creations with local characteristics of kujur motifs, by adding new creative motifs characterized by the region. This batik industry can increase the income of housewives and teenagers in Tanjung Enim Village
Analisis Pengaruh CAR, ROA, NPF, dan FDR terhadap Pembiayaan Mudharabah Bank Umum Syariah di Indonesia Tahun 2011-2020
No full textMudharabah financing is a profit-sharing-based business contract, where one party contributes capital and the other party runs a business venture (capital manager). This study aims to determine how big the influence of CAR, ROA, NPF, and FDR on Mudharabah Financing of Islamic Commercial Banks in Indonesia, with the data that has been presented. This study aims to use quantitative methods and in the form of sample data techniques, namely the Purposive Sampling technique to obtain 5 Islamic Commercial Banks (BUS). The results of this data processing show that NPF (Non Performing Finance) with a result of 0.0328 0.1 have no significant effect on Mudharabah Financing at Indonesian Sharia Commercial Banks. The results of the ROA (Return On Assets) data of 0.6400 > 0.1, have no significant effect on Mudharabah Financing at Indonesian Islamic Commercial Banks. The results of FDR data (Financing to Deposit Ratio) of 0.2791 > 0.1 have no significant effect on Mudharabah Financing at Indonesian Islamic Commercial Banks
Analisis Dampak Usaha Tenun Ikat terhadap Ekonomi Masyarakat Desa Ensaid Panjang Kecamatan Kelam Permai Kabupaten Sintang
Get PDFThe background of the problem in this research is a culture that is part of the tradition of the Desa Dayak Tribe, namely Tenun Ikat which is owned by the community in Ensaid Panjang Village, Kelam Permai District, unfortunately not all the younger generation in Ensaid Panjang Village, Kelam Permai District are good at making Ikat weaving. this. Ikat weaving is one of the identities of the Dayak Desa community that reflects the preservation of culture that should be passed down to the next generation. Tenun Ikat has a very big appeal from local people as well as foreign people. Therefore, Ikat weaving on the other hand has a very high economic value which can have an impact on the community's economy. The research method used is a descriptive method based on ethnography with a qualitative approach. The target subjects in this study were weavers in Ensaid Panjang Village, totaling 15 people. Data collected using data collection techniques using structured observation, interviews and documentation. Through this technique, the data collection tool uses observation guidelines, interview guidelines and documentation. The data obtained will be analyzed using interactive data analysis with the stages of data collection, data reduction, data presentation and drawing conclusions. The results of the research results from the Ikat Weaving business have a very positive impact on the economic income of the people in Ensaid Panjang Village, as well as the preservation of the Ikat Weaving culture, which is the hallmark of the Dayak Village community, as well as bequeathing to the younger generation so that this Ikat weaving is not extinct by the times
Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang Perusahaan Subsektor Batu Bara yang Terdaftar di Bursa Efek Indonesia
Get PDFA company has a goal that is to experience continuous growth by getting maximum income and profit so that survival in a company can run well. In achieving this goal, large funds and capital are needed to support all activities within a company. Funds are divided into two categories, namely internal funds and external funds. The debt to equity ratio indicator is used in this study with debt policy as the dependent variable. This study aims to analyze the effect of business risk, asset structure, firm size and profitability on the debt policy of coal companies. In this research, using multiple linear regression analysis method with SPSS 25 program to process the data. The data used is secondary data which is the annual financial report of coal subsector companies on the Indonesia Stock Exchange in 2018-2020. The observation data used are 66 data, and there are 5 data outliers, so the total data is 61. The results of this study indicate that business risk has a positive and significant influence on debt policy, asset structure and firm size have no significant effect on debt policy, and profitability have a negative and significant impact on debt policy. The conclusion from the discussion is that high business risk contributes to an increase in debt. Meanwhile, asset structure, firm size and high profitability contributed to the decrease in debt
Analisis Faktor yang Mempengaruhi Pendapatan Usaha Ayam Ras Petelur di Desa Kasang Pudak, Kecamatan Kumpeh Ulu, Kabupaten Muaro Jambi
No full textThis study aims to analyze the factors that influence the income of laying hens in Kasang Pudak Village, Kumpeh Ulu District, Muaro Jambi Regency. This study uses primary data. The data analysis method used is the method of multiple linear regression analysis (Multiple Regression Analysis). This study found that the cost of vitamins had no significant effect on the income of laying hens. While the variable costs of seeds, feed costs, vaccine costs and labor costs have a significant influence on the income of laying hens in Kasang Pudak Village, Kumpeh Ulu District, Muaro Jambi Regency
Analisis Outsourching Untuk Meningkatkan Daya Saing PT. Waskita Karya (Persero)
Get PDFThe fundamental goal of this exploration is to break down outsourcing and company competitiveness. A large number of literature reviews have been completed to accomplish the targets of this study. Outsourcing has become unavoidable and almost many multinational companies outsource to take advantage of scarce internal resources. In this study it was observed that the proprietor of the organization is the main winner in the outsourcing and off shoring situation. Furthermore, a detailed literature review shows that along with many other motives, the cost factor causes a major influence in outsourcing. Meanwhile, competitiveness is the company's ability to compete with commodities that meet customer needs in terms of price, quality and variety. This is possible as long as the company has a competitive advantage and its affirmation comes from the company's internal conditions and in a competitive and supportive economic environment
Pengaruh Citra Merek terhadap Keputusan Pembelian (Studi Produk Cimory Yoghurt di Alfamart Mekar Wangi)
No full textCimory is a well-known yogurt brand in Indonesia, consumed by various groups, making this yogurt brand the main choice when consuming yogurt. This is evidenced by the Top Brand Award Indonesia 2020 in the fermented milk category, Cimory brand ranks first with an index of 69.6%, followed by Heavenly Blush brand in second place with an index of 13.9%, and 10.4% for Nutriboost. This study aims to determine the effect of brand image on Cimory yogurt purchasing decisions by applying 4 dimensions of brand image, namely brand identity, brand personality, brand association, and brand benefit and competence. The population in this study was 266 families in the coverage area at Alfamart Mekar Wangi and the sample was taken based on calculations using the slovin formula, namely, 73 respondents answered a questionnaire with 21 questions. The results of the study prove that the brand image variable has a significant influence on purchasing decisions with a value on hypothesis testing of 14.621 > t table 1.994. Output R Square of 75.1% (0.751) the data shows that purchasing decisions are influenced by brand image while the remaining 24.9% is on other variables not tested in this study
Pengaruh Dukungan Organisasi, Spritualitas di Tempat Kerja Terhadap Kinerja Pegawai Melalui Komitmen Organisasi Sebagai Variabel Intervening (Studi Kasus Badan Kesatuan Bangsa dan Politik Provinsi Jambi)
No full textThis study aims to analyze the effect of organizational support and spirituality in the workplace through organizational commitment on employee performance. The target population for this research is Civil Servants (PNS) in the National Unity and Politics Agency of Jambi Province, totaling 89 people. Where the sampling technique in this study used the Krejcie and Morgan tables with a margin of error of 5% so that a sample of 76 people was obtained. This study uses a quantitative approach with survey methods and uses Partial Least Square (PLS) data analysis. The results showed that organizational support and spirituality in the workplace directly affect organizational commitment and employee performance. While indirectly only organizational support has an indirect effect through organizational commitment, while spirituality in the workplace does not have an indirect influence through organizational commitment as an intervening variable